https://www.taxtmi.com/notifications?id=146299 Tripura SGST amendments revise provisional refunds, Appellate Tribunal procedure and annual-return reporting. System-based risk evaluation governs provisional refund orders, subject to recorded reasons for proceeding under the regular refund process. Appeals without a question of law may be transferred to a Single Member Bench, while related matters previously heard by a Technical and Judicial Member Bench remain before such a Bench. Revised Tribunal forms standardise appeal, cross-objection, departmental application and order-summary details. FORM GSTR-9 and FORM GSTR-9C introduce expanded input tax credit, subsequent-year transaction, e-commerce supply, tax-payment and late-fee reporting requirements. en-us Wed, 17 Sep 2025 00:00:00 +0530 Mon, 27 Jul 2026 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146299 Tripura SGST amendments revise provisional refunds, Appellate Tribunal procedure and annual-return reporting. System-based risk evaluation governs provisional refund orders, subject to recorded reasons for proceeding under the regular refund process. Appeals without a question of law may be transferred to a Single Member Bench, while related matters previously heard by a Technical and Judicial Member Bench remain before such a Bench. Revised Tribunal forms standardise appeal, cross-objection, departmental application and order-summary details. FORM GSTR-9 and FORM GSTR-9C introduce expanded input tax credit, subsequent-year transaction, e-commerce supply, tax-payment and late-fee reporting requirements. Notifications GST - States Wed, 17 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146299